Section 217 in The Calcutta Municipal Corporation Act, 1980
217.
[Notice of demand, notice fee, interest and penalty] [substituted by W.B. Act 13 of 1984.]. -(1)Save as otherwise provided in this Act, if the amount of the tax for which a bill has been presented under section 216, is not paid within thirty days from the presentation thereof [or if the amount of quarterly instalment of consolidated rate shown in the comprehensive bill presented under subsection (2) of section 196 is not paid after it has become due] [Words, figures and brackets inserted by W.B. Act 26 of 1997.] or if the tax on professions, trades and callings or the tax on advertisements is not paid after it has become due, the Municipal Commissioner may cause to be served upon the person liable for the payment of the same a notice of demand in such form as may be specified by the Corporation by regulations.(2)For every notice of demand which the Municipal Commissioner causes to be served on any person under this section, a fee of such amount not exceeding twenty-five rupees, as the Corporation may determine by regulations shall be payable by the said person and shall be included in the cost of recovery.(3)[ On the amount of the bill remaining unpaid after thirty days of presentation of the bill under section 216,[or after the expiry of the date of payment as shown in the comprehensive bill presented under sub-section (2) of section 196] [sub-section (3) to (5) inserted by W.B. Act 13 of 1984.] simple interest at such rate as may be determined by the State Government from time to time shall be payable for the period commencing on the first days of the quarter following that in which the bill is presented and ending with the month preceding the month in which payment is made.]Explanation.- In calculating the interest payable under this sub-section, a fraction of a rupee in the amount of the bill on which the interest is to be calculated shall be rounded off to the nearest rupee, fifty paise being treated as rupee one.(4)[ When the person liable for payment of any tax fails to pay the tax within the quarter for which the bill has been presented under section 216] [sub-section (3) to (5) inserted by W.B. Act 13 of 1984.][or, in the case of payment of consolidated rate, fails to pay the amount of quarterly instalment of such consolidated rate as is shown in the comprehensive bill presented under sub-section (2) of section 196,] [Words, figures and brackets inserted by W.B. Act 26 of 1997.] such sum, not exceeding fifteen per cent, of the amount of the tax as may be determined by the Corporation by regulation shall be recovered from him by way of penalty, in addition to the amount of the tax, the notice fee payable under sub-section (2) and simple interest in accordance with sub-section (3).](5)[ The amount due as penalty or interest under this section shall be recoverable as an arrear of tax under this Act.] [sub-section (3) to (5) inserted by W.B. Act 13 of 1984.]
